NRS 204.010Unlawful use of public money: Amount less than $650.Every public officer or other person who has
in his or her possession, control or custody any public money belonging to this
state, or to any county, town, city, district or municipal corporation within
this state, or to whom any such public money is entrusted for safekeeping, or
for transmission to any treasurer, other officer or person entitled to receive
it, who uses any of the public money for his or her own private purposes, or
for any purpose other than one authorized by law, shall, if the amount so
unlawfully used is less than $650, be punished for a misdemeanor.

NRS 204.020Unlawful use of public money: Amount of $650 or more.A public officer or other person who has in
his or her possession, control or custody any public money belonging to this
state, or to any county, town, city, district or municipal corporation within
this state, or to whom any such public money is entrusted for safekeeping or
for transmission to any treasurer or other officer, or other person entitled to
receive it, who uses any of the public money for his or her own private
purposes, or for any purpose other than one authorized by law, if the amount
unlawfully used is $650 or more, is guilty of a category D felony and shall be
punished as provided in NRS 193.130. In
addition to any other penalty, the court shall order the person to pay
restitution.

NRS 204.030Misappropriation and falsification of accounts by public
officer.

1. It is unlawful for any public officer,
and any other person receiving money on behalf of, or for or on account of,
this State or of any department of the State Government or of any bureau or
fund created by law in which the State is directly or indirectly interested, or
for or on account of any county, city, town, municipal corporation or any
school or district:

(a) Knowingly to keep any false account, or make
any false entry or erasure in any account, of or relating to any money so
received;

(b) Fraudulently to alter, falsify, conceal,
destroy or obliterate any such account; or

(c) Willfully to omit or refuse to pay over to
the State, its officer or agent authorized by law to receive the money, or to
the county, city, town or the school, municipal corporation, or district or to
the proper officer or authority empowered to demand and receive it, any money
received by him or her as such an officer when it is a legal duty to pay over
and account for the money.

2. A person who violates any of the
provisions of subsection 1 shall be punished:

(a) Where the amount involved is $650 or more,
for a category D felony as provided in NRS
193.130.

NRS 204.040Penalty for neglect or refusal to pay over.If any clerk, justice of the peace, sheriff,
constable or other officer, who may receive any fine or forfeiture, shall
refuse or neglect to pay over the same according to law, and within 30 days
after the receipt thereof, he or she shall, in addition to being imprisoned and
punished as provided by law, be liable upon his or her official bond for the
amount thereof, with 50 percent damages and interest, to be recovered in like
manner as for failing to pay over money received on execution.

[1911 C&P § 394; RL § 6659; NCL § 10346]

NRS 204.050Misappropriation by treasurer.A
state, county, city or town treasurer who willfully misappropriates any money,
funds or securities received by or deposited with the treasurer, or who is
guilty of any other malfeasance or willful neglect of duty in office, shall be
punished:

1. Where the amount misappropriated is
$650 or more, for a category D felony as provided in NRS 193.130. In addition to any other
penalty, the court shall order the person to pay restitution.

2. Where the amount misappropriated is
less than $650, for a misdemeanor.

NRS 204.060Compensation of clerk or secretary of commission connected with
State Government prohibited.No
money shall be paid out of the State Treasury in payment of the salary or
compensation of the clerk or secretary of any commission connected with the
State Government, or for any clerical work done, performed, or rendered to such
commission except in pursuance of a direct and explicit appropriation by law to
pay for such service; and the State Controller is hereby prohibited from
drawing his or her warrant in payment of such salary or compensation unless
authorized by a law making an explicit appropriation for that purpose.

[1911 C&P § 396; RL § 6661; NCL § 10348]

NRS 204.070Penalty for violation of NRS 204.060.Any state officer employing or paying any
person or persons out of any state money for any such service or labor, as set
forth in NRS 204.060, is guilty of a misdemeanor.

1. It shall be unlawful for any
individual, individuals or groups of individuals, whether an employee or
employees of the State of Nevada or not, to use any automobile, truck or other
means of mechanical conveyance, property of the State of Nevada, for their own
private use.

2. The executive officer of any state
office, agency, department, commission or institution to which such automobile,
truck or other means of mechanical conveyance is assigned, and the operator of
such equipment, shall be jointly and severally responsible to the State for the
unauthorized use of such equipment while so assigned, used or operated.

3. A violation of any provision of this
section by any person other than an officer or employee of the State of Nevada
is a misdemeanor.

4. A violation of any provision of this
section by an officer or employee of the State of Nevada shall constitute malfeasance
in office.